Report "Tax Accounting Register for IIN and BIN" (Accounting for Kazakhstan 3.0)

1. Identification

Purpose. The report generates a tax accounting register for individual income tax (IIT) and social tax (ST). It is intended for accountants and tax specialists and serves to analyze accrued and paid incomes, taxable bases, calculated and withheld taxes for employees and other individuals. The report is generated regularly (monthly/quarterly) when preparing tax reporting and when checking the correctness of tax calculations. It supports a detailed breakdown mode for in-depth analysis of individual indicators and may include data on sole proprietors and alimony recipients.

The register is a calculation and analytical document based on accounting data; it does not generate accounting entries and movements (see section 5), but reads already accumulated data and reveals the mechanics of tax calculations.

Where to find in 1C: section “Salary” → “Tax accounting register for individual income tax and social tax”. Navigation link: e1cib/list/Report.TaxAccountingRegisterForSoleProprietorsAndSocialTax

Current RK norms for 2026 (used in examples): MPR = 4,325 ₸, MSP = 85,000 ₸. Basic tax deduction for IIT — 30 MPR per month (not more than 360 MPR per year). IIT — 10% up to 8,500 MPR of annual income and 15% above. OPV — 10% (base cap 50 MSP), OPVR — 3.5%, VOSMS — 2%, OSMS — 3%, CO — 5%, social tax — 6%. VAT rate — 16%.

2. Attributes of the Header and Table Parts

2.1 Header Attributes (Formation Parameters)

Formally, all attributes are optional (DontCheck flag), however, for a correct result, Taxpayer, StartPeriod, and EndPeriod are practically mandatory — without the organization and period, the register will not filter the data.

2.2 Table Parts

Grouping

Defines the hierarchical structure of data groupings in the report (rows and columns). The user selects grouping fields, their order, and type of placement.

Indicators

List of numerical indicators displayed in the report (accrued amounts, taxable bases, calculated and withheld taxes). The user marks which indicators to display in the table cells.

The composition of indicators corresponds to the tax model of the RK: taxable income, tax deductions (including the basic deduction of 30 MPR/month), calculated IIT on a progressive scale (10%/15%), mandatory contributions (OPV, OPVR, VOSMS) and social tax (6%), reduced by social deductions (5%).

3. Forms

The report in DCS usually contains a standard set of forms:

The user interface is primarily formed using DCS tools; custom managed forms are used for non-standard selection of structural units and switching the detailing mode.

4. Key Module Procedures

Evidence with the text of BSL modules is not attached, so below are typical report handlers in DCS for this configuration.

Report Object Module:

• OnResultComposition(DocumentResult, DataDetailing, StandardProcessing) — interception of composition: substitution of parameters (Taxpayer, period, flags IncludeSoleProprietors/IncludeAlimonyRecipients), programmatic adjustment of structure for DetailingMode and ShowOnlyCounterparties.
• OnDeterminingUsedTables(VariantName, UsedTables) — declaration of used tables (for the mechanism of updating and querying data).

Form Module:

• OnCreateOnServer(Failure, StandardProcessing) — initialization of settings, setting the default period, filling the organization from user default values.
• Generate(Command) → server SettingsComposer, setting parameters and outputting the result.
• Handlers for changing flags (DetailingModeOnChange, IncludeSoleProprietorsOnChange) — restructuring of DCS structure/selections.
• SubdivisionsSelection — filling DisplayListOfStructuralUnits from the multiple selection form of subdivisions.

Requires verification (version-specific): the exact composition of data sets and text queries in the DCS layout may differ between releases of the 3.0.7x line.

5. Posting and Movements

The report is not posted and does not generate accounting entries or movements in registers — it is an object of type “Report”, not a document. It acts as a consumer of data.

Data sources of the report (accumulation/registers of the salary and tax subsystem): registers of income and taxes of individuals for IIT and ST, accruals/withholdings, mandatory pension and social contributions. The report aggregates taxable bases, deductions, calculated and withheld amounts.

The economic operations reflected in the register are generated by payroll accrual and payment documents and form entries according to the standard chart of accounts of the RK, for example:

• accrual of income and obligations for taxes/contributions — on accounts of settlements with personnel and the budget (accounts of group 33xx, including 3130 “VAT payable” does not participate here — this is an account for VAT; labor taxes are reflected on the corresponding sub-accounts 3120/3150 and 3210);
• social tax (6%) and social deductions (5%) — on accounts of obligations to the budget and funds.

The calculation model of the RK 2026, reflected in the indicators of the register: basic deduction of IIT 30 MPR/month (≤ 360 MPR/year), IIT 10% up to 8,500 MPR of annual income and 15% above, OPV 10% (base cap 50 MSP), OPVR 3.5%, VOSMS 2%, OSMS 3%. The report does not create its own movements.

6. Related Objects and Input on Basis

• Reference.Organizations — taxpayer (attribute Taxpayer).
• Reference.Employees / Reference.Individuals — subjects for which the lines of the register are built.
• Reference.StructuralUnitsOfOrganizations — filter by subdivisions.
• Enumeration.StandardReportDetailingType — type of placement of groupings.
• Source documents: payroll accrual, income payment, registration of other incomes of individuals, incomes of sole proprietors and alimony recipients.

Input on basis: not applicable for the report — reports do not participate in the input on basis mechanism and do not serve as a basis for other objects.

7. Extension Points

• Report variants (DCS): adding custom variants through structure settings without changing the configuration (saving user settings).
• Configuration extensions: subscription to OnResultComposition of the object module to add indicators/selections; overriding the form for additional attributes.
• Additional indicators/groupings: extending table parts “Indicators” and “Grouping” in a custom variant.
• Programmatic call: generation through DataCompositionSettingsComposer from external processing for regulatory exports.
• Functional options: visibility of flags IncludeSoleProprietors/IncludeAlimonyRecipients may be managed by the organization's accounting policy options.

When making modifications, consider the current RK norms for 2026 (rates and limits above): deductions, IIT scale, and base caps are set by calculation mechanisms, not by the report itself — the register only displays the result.